Nasal NK/T-Cell Lymphoma with Unusual <i>Fonsecaea pedrosoi</i> Infection: A Rare Case Report from Northeast India. [PDF]
Indian J Otolaryngol Head Neck SurgSolo M, Solo N.
europepmc +1 more source
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?
Abacus, EarlyView.This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
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From probability to plausibility in climate-risk scenarios: a cognitive framework for decision-making under deep uncertainty. [PDF]
Front CognitPendleton JRL +4 more
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Does Audit Committee Training Increase Audit Effort?
Abacus, EarlyView.Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo +2 more
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Characterization of flexible RNA binding by tandem RNA recognition motifs through integrative ensemble modelling. [PDF]
Nucleic Acids ResNguyen CKX +8 more
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Valuation of Intangible Expenditures: Revisiting Bublitz and Ettredge (1989)
Abacus, EarlyView.An extensive body of accounting research documents the difficulty of measuring the value of intangibles and the issues surrounding recording them in company financial statements. Early studies examined advertising and research and development (R&D) expenditures when companies began reporting them in their financials in 1972.
Matthew M. Wieland, Stewart Jones
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Analyst coverage and real earnings management: Does IFRS adoption matter? UK evidence. [PDF]
HeliyonAlmaharmeh MI, Liu J, Iskandrani M.
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What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting
Abacus, EarlyView.This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
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Innovations in Inventory Management to Improve the Profitability of Local SMEs. [PDF]
F1000ResPuican Rodríguez VH +2 more
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Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
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